What our Spain company report includes
Our Spain reports draw on sources including the relevant provincial Registro Mercantil and the Registro Mercantil Central, the BORME (Boletín Oficial del Registro Mercantil), the Agencia Tributaria for tax registration, the CNMV for listed entities, court records, and direct in-country enquiry; fees may apply for certain records. Coverage of any individual source depends on what the subject company has filed and what is publicly accessible at the time of the search. Findings are translated from Spanish and presented in plain English.
Identity & registration
- ✓ NIF (Número de Identificación Fiscal, letter + 8 digits)
- ✓ Provincial Registro Mercantil filing number
- ✓ Intra-community VAT number (ES + NIF)
- ✓ Legal form (S.A., S.L., S.L.U., S.A.U., S.Coop.)
- ✓ Date of incorporation, CNAE activity code
- ✓ Status (active, en concurso, extinguida)
People & ownership
- ✓ Administradores (sole, joint or board)
- ✓ Apoderados (authorised representatives)
- ✓ Socios and capital social
- ✓ Group / parent (where disclosed)
- ✓ Beneficial ownership (Titular Real declarations)
Financial & trading
- ✓ Cuentas anuales (annual accounts) filed at the Registro Mercantil
- ✓ Audited accounts for entities above size thresholds
- ✓ Multi-year revenue, profit & balance-sheet trend
- ✓ Charges and mortgages (hipotecas, pignoraciones)
- ✓ Risk indicator and calculated credit limit
Risk & public records
- ✓ Concurso de acreedores (insolvency) proceedings
- ✓ BORME publication of corporate events
- ✓ Court judgements and embargoes
- ✓ Agencia Tributaria tax-compliance flags (case-specific)
Note on Spain data: Spanish limited companies (S.A. and S.L.) must file annual accounts (cuentas anuales) at the Registro Mercantil. Companies above three size thresholds (currently around €2.85m assets, €5.7m turnover or 50 employees) require external audit. The BORME publishes every significant corporate event, including concurso de acreedores (insolvency) filings, usually a more current signal than the Registro Mercantil itself.
Why verify a Spain company?
Spain has a thorough corporate transparency regime. The Ley de Sociedades de Capital requires every S.A. (sociedad anónima) and S.L. (sociedad limitada) to file annual accounts within six months of year end with the relevant provincial Registro Mercantil, and the Registro Mercantil Central provides national search across all 52 provincial registries. Companies above three size thresholds must be externally audited. For structural and financial verification of typical Spanish counterparties, the registry data is reliable and substantial.
Two practical dimensions for overseas buyers. The first is the gap between the legal entity and the trading reality: Spain has a relatively high incidence of dormant or inactive companies that retain a valid NIF and a registered office without genuine trading, particularly in regions with seasonal economic activity. Our reports can flag the most recent accounts-filing date and any BORME indication of dormancy. The second is the concurso de acreedores regime, Spain's structured insolvency-protection process, which is publicly recorded in BORME and at the relevant Juzgado de lo Mercantil. BORME publication is usually current; the Registro Mercantil may take longer to reflect the updated status.
Risk patterns we can identify in Spain reports include concurso de acreedores filings, particularly the recent voluntary route which became more accessible under the 2022 reform; commercial-court embargoes (embargos preventivos and ejecutivos); recent share-capital reductions; significant changes of administradores; non-filing of accounts beyond the statutory window (the Registro Mercantil closes the registry sheet of companies that fail to file for several consecutive years); and Agencia Tributaria tax-debt or AEAT publication of large tax debtors. Each is material to a credit, procurement or partnership decision.